9911796707
TMI Blog2014 (8) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... .R. Meena, AR, for the Respondent. This application is filed for waiver of pre-deposit of amount of Service Tax liability of Rs. 2,66,976/-, interest thereof and penalties under Sections 76, 77 & 78 of Finance Act, 1994. 2. Heard both sides and perused the record. 3. The issue involved in this case is regarding Service Tax liability on the above-mentioned individuals as a provider of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her hand, would submit that the property involved in this case is jointly owned by all the persons and the said property is being rented out and hence there is service of renting out of an immovable property. It is his submission that for individual purposes, and for the purpose of benefit of individual co-owners, the appellants sought the payment individually. It is his submission that the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to a person. On perusal of the said notification, we find that the said notification talks about the aggregate value of the taxable services rendered, should be considered for the purpose of exemption and in this case if individually all the appellants be considered as provider of such service, their aggregate value does not exceed the threshold limit. Prima facie, we find that the appellants ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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